Articles

1

Research Article

EFFECT OF ENTREPRENEURIAL ORIENTATION ON CONSUMER SATISFACTION AMONG AGRO-BASED FIRMS IN ABIA STATE, NIGERIA.

UGURU, Precious Chetachi, ADINDU, Chidinma Peace. Ph.D^*, Adindu Chidinma, Mmanwaoke, O. Vincent. Ph.D, ADINDU, Ogbonna Michael Ph.D

This study examined the effect of entrepreneurial orientation dimensions proactiveness and innovativeness on consumer satisfaction among agro-based firms in Abia State, Nigeria. The study was motivated by the need to understand how entrepreneurial strategic behaviors influence consumer satisfaction in the agro-based sector, where competition and changing consumer expectations are increasing. The s...

Jul, 2026 pp. 1-20

2

Research Article

Empirical Model of Desirability and Illusion-control Biases in Investment Decisions

Mang Niri Job^*, Goselle Nankap Magaji, Ikeobi Nneka Rosemary

Traditional finance often assumes that investors behave rationally when faced with the task of decision making. Behavioural finance has challenged such assumptions citing the role of behavioral biases. This study investigates the influence of two critical behavioral biases—desirability bias and illusion of control—on investment decisions in the Nigerian stock market. Traditional financial theories...

Jul, 2025 pp. 1-14

3

Research Article

Ethical Impacts of Artificial Intelligence on Managerial Accounting Functions in Nigeria

Keswet Musa Andrew^*, Egbulingo Ayiku John

The study was motivated by need to integrate artificial intelligence (AI) into managerial accounting so as to transformed organizational decision-making which has raised significant ethical concerns. The purpose of this study was to explored ethical impacts of AI on managerial accounting functions in Nigeria, the study was guided by two research objectives, two research questions and two hypothese...

Jul, 2025 pp. 15-24

4

Research Article

Competitive Advantage and Performance of Small and Medium-sized Enterprises (SMEs) in Maiduguri Metropolis, Borno State, Nigeria

Rosemary Okorie^*, Tawa Suleiman Tijjani, Muazu Hassan Muazu,

Abstract The study examined the relationship between competitive advantage and performance of SMEs in Maiduguri Metropolis Borno State. The study adopted a survey research design and a simple random sampling technique was applied. Primary data was used by administering a structured questionnaire to the respondents. Population of 1,448 were selected from a variety of registered SMEs' owners. The s...

Jul, 2026 pp. 21-35

5

Research Article

Role of Social Media Marketing Tools on Purchase of Infinix Smartphone Amongst Students of Marketing Department in University of Jos, Nigeria.

Ibrahim Khalid Inusa^*, Okpara Jude Arinzechukwu, Hassan John Sunday

The main objective of the study is to examine the role of social media marketing on consumer purchase of infinix smartphone amongst students of marketing department in University of Jos. Quantitative research method is the most appropriate approach to address the objectives of the study which is in line with expert advice, hence this study therefore adapts to survey research design which involves ...

Jul, 2025 pp. 25-41

6

Research Article

TRADE OPENNESS AND POVERTY REDUCTION IN NIGERIA: MYTH OR REALITY?

Solomon Reuben Irmiya^*, Umeh Uche John, Plangnan Joseph Gusen

This research was inspired by the fact that despite the decades of liberalization in the Nigerian trade, the country continued to experience high poverty levels and the question was whether the trade liberalization (increased openness) had played a role in reducing poverty in Nigeria. The authors used trade openness as a proxy to determine how the level of poverty in Nigeria between 1981 and 2024 ...

Jul, 2026 pp. 36-64

7

Research Article

The Moderating Role of Customer Orientation Experience on Salespersons' Attitude and Customer Patronage

Kennedy Nwagwu^*, Okpara Jude Arinzechukwu, Isaac Jonathan Maude

Getting and keeping customers are usually tough jobs particularly in a competitive industry such as Smartphones and Accessories retailing. While salespersons' attitude has been fingered to either bolster or inhibit customer loyalty, learning to treat the customer as a king could be the game changer required to both improve the salesperson's attitude and capture customer loyalty. In this study the ...

Jul, 2025 pp. 42-60

8

Research Article

Effect of Forensic Accounting Analysis on Fraud Detection in Nigeria: A Study of EFCC Gombe Office

Mabur Zumbung Danladi^*, Deshi Nentawe Nengak, Nanchin Anna Christopher Faka, Luqman, Mohammed

This study examined the effect of forensic accounting analysis, specifically biometric authentication and lifestyle analysis, on fraud detection at the Economic and Financial Crimes Commission (EFCC), Gombe Zonal Office. The research adopted a quantitative survey design. The target population comprised 97 EFCC staff in Gombe, from which a sample of 55 was selected using a stratified sampling techn...

Jul, 2025 pp. 61-78

9

Research Article

COGNITIVE CYNICISM AND AFFECTIVE COMMITMENT IN UNIVERSITIES IN KOGI STATE: MEDIATING ROLE OF WORK-RELATED QUALITY OF LIFE

AMEH Abu Amodu, OLUWADE Dorcas, Victor Onuh Edogbanya^*

The study empirically examined the mediating role of work-related quality of life on the relationship between cognitive cynicism and affective commitment of staff in selected universities Kogi State, Nigeria.To achieve the objectives, the population of the study was made up of all staff of the four selected universities in Kogi (Federal University Lokoja, Prince Abubakar Audu University Anyigba, C...

Jul, 2026 pp. 65-85

10

Research Article

Effect of ICT Software Expenditure on Financial Performance Among Listed Deposit Money Banks in Nigeria

Mabur Zumbung Danladi^*, Deshi Nentawe Nengak, Nanchin Anna Christopher Faka

This study investigates the effect of Information and Communication Technology (ICT) software on the profitability of listed deposit money banks (DMBs) in Nigeria, addressing the concern that rising technology expenditures may not always yield proportional returns. The main objective is to assess the relationship between computer software investments and profitability, providing empirical evidence...

Jul, 2025 pp. 79-93